Forty-Seven Years of Environmental Management Accounting Research: A Bibliometric Analysis
Abstract
Environmental sustainability is considered as responsible engagement with the environment in order to prevent the depletion or degradation of natural resources and ensure long-term environmental quality. Environmental management accounting (EMA) is a tool that aids in enhancing environmental performance and environmental information management. EMA is a growing topic, but there hasn't been a complete analysis to pull everything together and make sense of it all. By adopting bibliometric review, through performance analysis, and science mapping, our research fills in this research gap. Biblioshiny in R and VOS viewer is used for conducting data analysis. Through an extensive study of 1,075 documents, this study discloses the publication and citation trend, top influential authors, journals, publications, and top productive institutions and countries. The study also identifies topic trends through temporal analysis. Different thematic clusters are identified through bibliographic coupling and Co-occurrence of the author’s keywords (i.e. Social and environmental accounting, Environmental management accounting, Environmental performance, Carbon accounting, Sustainability, and sustainable development, Eco-system services, Environmental disclosure, and corporate social responsibility). Centrality measures are presented to show the impact of the author and keywords. The study concludes with suggestions for future study, and ways forward focusing on Circular economy, green accounting, material flow cost accounting, carbon accounting, sustainability, etc. The study is wholly dependent on the Scopus database, further studies can explore other databases like Web of science, google scholar, and others.
References
[1] Alig, R., G. Latta, D. Adams, and B. McCarl 2010. Mitigating greenhouse gases: The importance of land base interactions between forests, agriculture, and residential development in the face of changes in bioenergy and carbon prices,” For. Policy Econ., vol. 12, no. 1, pp. 67–75. DOI: 10.1016/j.forpol.2009.09.012
[2] Appiah, B. K., Z., Donghui, S. C., Majumder, and M. P., Monaheng 2020. Effects of environmental strategy, uncertainty and top management commitment on the environmental performance: Role of environmental management accounting and environmental management control system. Int. J. Energy Econ. Policy 10(1): 360–370. DOI: 10.32479/ijeep.8697
[3] Ascui, F. 2014. A review of carbon accounting in the social and environmental accounting literature: What can it contribute to the debate? Soc. Environ. Account. J. 34(1): 6–28. DOI: 10.1080/0969160X.2013.870487
[4] Ascui, F. and H. Lovell 2011. As frames collide: Making sense of carbon accounting. Accounting, Audit. Account. J., vol. 24, no. 8, pp. 978–999. DOI: 10.1108/09513571111184724
[5] Baker, H. K., S. Kumar, and D. Pattnaik 2021. Twenty-five years of the Journal of Corporate Finance: A scientometric analysis. J. Corp. Financ., vol. 66. DOI: 10.1016/j.jcorpfin.2020.101572
[6] Bartolomeo, M., M. Bennett, J. J. Bouma, P. Heydkamp, P. James, and T. Wolters 2000. Environmental management accounting in Europe: current practice and future potential. Eur. Account. Rev., vol. 9, no. 1, pp. 31–52. DOI: 10.1080/096381800407932
[7] Bebbington J. and C. Larrinaga 2014. Accounting and sustainable development: An exploration. Accounting, Organ. Soc., vol. 39, no. 6, pp. 395–413. DOI: 10.1016/j.aos.2014.01.003
[8] Bebbington, J. and J., Unerman 2018. Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Audit. Account. J., vol. 31, no. 1, pp. 2–24. DOI:10.1108/AAAJ-05-2017-2929
[9] Bebbington, J., J. Brown, B. Frame, and I. Thomson 2007. Theorizing engagement: The potential of a critical dialogic approach,” Accounting, Audit. Account. J., vol. 20, no. 3, pp. 356–381. DOI:10.1108/09513570710748544
[10] Becken, S. and M. Patterson 2006. Measuring national carbon dioxide emissions from tourism as a key step towards achieving sustainable tourism. J. Sustain. Tour., vol. 14, no. 4, pp. 323–338. DOI: 10.2167/jost547.0
[11] Bowen, F. and B. Wittneben 2011. Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields. Accounting, Audit. Account. J., vol. 24, no. 8, pp. 1022–1036. DOI:10.1108/09513571111184742
[12] Boyd J. and S. Banzhaf 2007. What are ecosystem services? The need for standardized environmental accounting units,” Ecol. Econ. 63 (2–3): 616–626. DOI: 10.1016/j.ecolecon.2007.01.002
[13] Brown J. and J. Dillard 2014. Integrated reporting: On the need for broadening out and opening up. Accounting, Audit. Account. J., vol. 27, no. 7, pp. 1120–1156. DOI: 10.1108/AAAJ-04-2013-1313
[14] Brown, J. 2009. Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Crit. Perspect. Account., vol. 20, no. 3, pp. 313–342. DOI: 10.1016/j.cpa.2008.08.002
[15] Brown, J. and M., Fraser 2006. Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape. Bus. Strateg. Environ., vol. 15, no. 2, pp. 103–117. 10.1002/bse.452
[16] Brown, M. T. and S., Ulgiati 2002. Emergy evaluations and environmental loading of electricity production systems. J. Clean. Prod. 10(4): 321–334. DOI: 10.1016/S0959-6526(01)00043-9
[17] Buckley, R. 2012. Sustainable tourism: Research and reality. Ann. Tour. Res. 39(2): 528–546. DOI:10.1016/j.annals.2012.02.003.
[18] Burritt R. L. 2004. Environmental management accounting: Roadblocks on the way to the green and pleasant land. Bus. Strateg. Environ., vol. 13, no. 1, pp. 13–32. DOI: 10.1002/bse.379
[19] Burritt, R. L. and C. Saka 2006. Environmental management accounting applications and eco-efficiency: case studies from Japan. J. Clean. Prod., vol. 14, no. 14, pp. 1262–1275. DOI: 10.1016/j.jclepro.2005.08.012
[20] Burritt, R. L., T. Hahn, and S. T. Schaltegger 2002. Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tools. Aust. Account. Rev., vol. 12, no. 27, pp. 39–50. DOI: 10.1111/j.1835-2561.2002.tb00202.x
[21] Cacho, O. J., R. L. Hean, and R. M. Wise 2003. Carbon-accounting methods and reforestation incentives. Aust. J. Agric. Resour. Econ., vol. 47, no. 2, pp. 153–179. DOI: 10.1111/1467-8489.00208
[22] Chandra, S., S. Verma, W. M. Lim, S. Kumar, and N. Donthu 2022. Personalization in personalized marketing: Trends and ways forward. Psychol. Mark., 39(8): 1529–1562. DOI: 10.1002/mar.21670
[23] Chen, J. C. and R. W. Roberts 2010. Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. J. Bus. Ethics 97(4): 651–665. DOI: 10.1007/s10551-010-0531-0
[24] Chisholm, R. A. 2010. Trade-offs between ecosystem services: Water and carbon in a biodiversity hotspot. Ecol. Econ., vol. 69, no. 10, pp. 1973–1987. DOI: 10.1016/j.ecolecon.2010.05.013
[25] Cho C. H. and D. M. Patten 2007. The role of environmental disclosures as tools of legitimacy: A research note,” Accounting, Organ. Soc. 32(7–8():639–647. DOI: 10.1016/j.aos.2006.09.009
[26] Christ, K. L. and R. L., Burritt 2013. Environmental management accounting: The significance of contingent variables for adoption. J. Clean. Prod., vol. 41, pp. 163–173. DOI: 10.1016/j.jclepro.2012.10.007
[27] Clarkson, P. M., Y. Li, and G. D. Richardson 2004. The market valuation of environmental capital expenditures by pulp and paper companies. Account. Rev., vol. 79, no. 2, pp. 329–353. DOI:10.2308/accr.2004.79.2.329
[28] Collins, A., C. Jones, and M. Munday 2009. Assessing the environmental impacts of mega sporting events: Two options? Tour. Manag. 30(6): 828–837. DOI: 10.1016/j.tourman.2008.12.006
[29] Collins, E., S. Lawrence, J. Roper, and J. Haar 2011. Sustainability and the Role of the Management Accountant. Cima, 7(14): 14. Available at: https://www.cimaglobal.com/Documents/Thought_leadership_docs/SustainabilityandClimateChange/Management-control_NZICA.pdf
[30] Cooper, C., P. Taylor, N. Smith, and L. Catchpowle 2005. A discussion of the political potential of Social Accounting. Crit. Perspect. Account. 16(7): 951–974. DOI: 10.1016/j.cpa.2003.09.003.
[31] Dasanayaka, C. H., D. F. Murphy, P. Nagirikandalage, and C. Abeykoon 2021.The application of management accounting practices towards the sustainable development of family businesses: A critical review. Clean. Environ. Syst., 3 no. October, p. 100064. DOI: 10.1016/j.cesys.2021.100064
[32] De Menna, F., J. Davis, K. Östergren, N. Unger, M. Loubiere, and M. Vittuari 2020. A combined framework for the life cycle assessment and costing of food waste prevention and valorization: an application to school canteens. Agric. Food Econ. 8(1). DOI: 10.1186/s40100-019-0148-2
[33] de Villiers, C. and C. J., van Staden 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organ. Soc. 31(8): 763–781. DOI: 10.1016/j.aos.2006.03.001
[34] Debnath, S., S. K. Bose, and R. S. Dhalla, Environmental Management Accounting: An Overview of its Methodological Development. Int. J. Bus. Insights Transform. 5(1): 44–57, 2011. http://search. ebscohost.com/login.aspx?direct=trueanddb=bthandAN=75377471andlang=pt-brandsite=ehost-live
[35] Deegan, C. 2002. Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation,” Accounting, Audit. Account. J. 15(3): 282–311. DOI: 10.1108/09513570210435852
[36] Derchi, G. B., M. Burkert, and D. Oyon, Environmental management accounting systems: A review of the evidence and propositions for future research, vol. 26. Emerald Group Publishing Limited, 2013.
[37] Dietz, S. and E., Neumayer 2007. Weak and strong sustainability in the SEEA: Concepts and measurement. Ecol. Econ., vol. 61, no. 4, pp. 617–626. 10.1016/j.ecolecon.2006.09.007
[38] Donthu, N., S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim 2021. How to conduct a bibliometric analysis: An overview and guidelines. J. Bus. Res., 133, no. April: 285–296. 10.1016/j.jbusres.2021.04.070
[39] Ferreira, A., C. Moulang, and B. Hendro 2010. Environmental management accounting and innovation: An exploratory analysis. Accounting, Audit. Account. J., vol. 23, no. 7, pp. 920–948. DOI:10.1108/09513571011080180.
[40] Fraser, M. 2012. Fleshing out an engagement with a social accounting technology/ Accounting, Audit. Account. J. 25(3): 508–534. DOI: 10.1108/09513571211209626.
[41] Freedman, M. and B., Jaggi 2005. Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. Int. J. Account. 40(3): 215–232. DOI:10.1016/j.intacc.2005.06.004
[42] Geng, S., Y. Wang, J. Zuo, Z. Zhou, H. Du, and G. Mao. 2017. Building life cycle assessment research: A review by bibliometric analysis. Renew. Sustain. Energy Rev. 76, no. March: 176–184.10.1016/j.rser.2017.03.068
[43] Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organ. Soc. 35(1): 47–62. DOI:10.1016/j.aos.2009.04.006
[44] Gray, R. and R., Laughlin 2012. It was 20 years ago today: Sgt Pepper, Accounting, Auditing andAccountability Journal, green accounting and the Blue Meanies. Accounting, Audit. Account. J. 25(2): 228–255. DOI: 10.1108/09513571211198755
[45] Gray, R., D. Walters, J. Bebbington, and I. Thompson 1995. The greening of enterprise: An exploration of the (NON) role of environmental accounting and environmental accountants in organizational change. Crit. Perspect. Account., vol. 6, no. 3, pp. 211–239. DOI: 10.1006/cpac.1995.1021
[46] Guenther, E., J. Endrikat, and T. W. Guenther 2016. Environmental management control systems: a conceptualization and a review of the empirical evidence. J. Clean. Prod. 136: 147–171. DOI:10.1016/j.jclepro.2016.02.043
[47] Gulotta, T. M., R. Salomone, F. Lanuzza, G. Saija, G. Mondello, and G. Ioppolo 2022. Life Cycle Assessment and Life Cycle Costing of unitized regenerative fuel cell: A systematic review. Environ. Impact Assess. Rev., 92, no. August 2021: 106698. DOI: 10.1016/j.eiar.2021.106698
[48] Gurarda, S. 2014. Environmental management accounting, no. August.
[49] Guthrie, J., R. Petty, K. Yongvanich, and F. Ricceri 2004. Using content analysis as a research method to inquire into intellectual capital reporting. J. Intellect. Cap. 5(2): 282–293. DOI: 10.1108/14691930410533704
[50] Hasan, M. M., M. Nekmahmud, L. Yajuan, and M. A. Patwary 2019. Green business value chain: a systematic review. Sustain. Prod. Consum. 20: 326–339. DOI: 10.1016/j.spc.2019.08.003
[51] Hjørland, B. 2013. Citation analysis: A social and dynamic approach to knowledge organization. Inf. Process. Manag. 49(6): 1313–1325. DOI: 10.1016/j.ipm.2013.07.001
[52] Howarth, R. B. and S., Farber 2002. Accounting for the value of ecosystem services. Ecol. Econ. 41(3). DOI:10.1016/S0921-8009(02)00091-5
[53] Huang, C.-L. and F.-H. Kung 2010. Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. J. Bus. Ethics. 96(3). DOI: 10.1007/s10551-010-0476-3
[54] Jahamani, Y. F. 2003. Green accounting in developing countries: The case of U.A.E. and Jordan. Manag. Financ. 29(8): 37–45. DOI: 10.1108/03074350310768418
[55] Javed, F., K. Yusheng, N. Iqbal, Z. Fareed, and F. Shahzad 2022. A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance. Front. Public Heal., 10, no. May: 1–15. DOI: 10.3389/fpubh.2022.832711
[56] Johnstone, L. 2018. Theorising and Modelling Social Control in Environmental Management Accounting Research. Soc. Environ. Account. J. 38(1): 30–48. DOI: 10.1080/0969160X.2017.1422778
[57] Johnstone, L. 2020. A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance. J. Clean. Prod. 244. DOI:10.1016/j.jclepro.2019.118802
[58] Khanra, S., A. Dhir, P. Kaur, and M. Mäntymäki 2021. Bibliometric analysis and literature review of ecotourism: Toward sustainable development. Tour. Manag. Perspect., vol. 37, no. October 2020. DOI:10.1016/j.tmp.2020.100777
[59] Kokubu, K., H. Kitada, K. Nishitani, and A. Shinohara 2023. How material flow cost accounting contributes to the SDGs through improving management decision-making. J. Mater. Cycles Waste Manag. DOI:10.1007/s10163-023-01696-7
[60] Kolk, A. and P. Perego 2010. Determinants of the adoption of sustainability assurance statements: An international investigation. Bus. Strateg. Environ., vol. 19, no. 3, pp. 182–198. DOI: 10.1002/bse.643
[61] Kolk, A., D. Levy, and J. Pinkse 2008. Corporate responses in an emerging climate regime: The institutionalization and commensuration of carbon disclosure. Eur. Account. Rev. 17(4): 719–745. DOI:10.1080/09638180802489121
[62] Kumar, S., D. Sharma, S. Rao, W. M. Lim, and S. K. Mangla. 2022. Past, present, and future of sustainable finance: insights from big data analytics through machine learning of scholarly research. Ann. Oper. Res. DOI:10.1007/s10479-021-04410-8
[63] Kurniawan, H. Subowo, and I. Firmansyah, 2022. Bibliometric Analysis of Carbon Accounting Research. Int. J. Energy Econ. Policy, 12(3): 482–489. DOI: 10.32479/ijeep.12992
[64] Larrinaga-Gonzalez, C. and J. Bebbington 2001. Accounting change or institutional appropriation? - A case study of the implementation of environmental accounting. Crit. Perspect. Account., vol. 12, no. 3. DOI:10.1006/cpac.2000.0433
[65] Latan, H., C. J. Chiappetta Jabbour, A. B. Lopes de Sousa Jabbour, S. F. Wamba, and M. Shahbaz 2018. Effects of environmental strategy, environmental uncertainty and top management’s commitment on corporate environmental performance: The role of environmental management accounting. J. Clean. Prod., vol. 180. DOI: 10.1016/j.jclepro.2018.01.106
[66] Laufer, W. S. 2033. Social Accountability and Corporate Greenwashing. J. Bus. Ethics 43(3): 253–261. DOI:10.1023/A:1022962719299
[67] Lavia López O. and M. R. W. Hiebl 2015. Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research. J. Manag. Account. Res. 27(1): 81–119. DOI:10.2308/jmar-50915
[68] Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organ. Soc., vol. 24, no. 3. DOI: 10.1016/S0361-3682(98)00044-0
[69] Lisi, I. E. 2015. Translating environmental motivations into performance: The role of environmental performance measurement systems. Manag. Account. Res., vol. 29. DOI: 10.1016/j.mar.2015.06.001
[70] Liu, X. M. J. Cobo, E.Herrera-Viedma, and F.Herrera 2013. Science Mapping Software Tools: Review, Analysis, and Cooperative Study AmongTools,” J. Am. Soc. Inf. Sci. Technol., vol. 64, no. July.
[71] Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organ. Soc., vol. 34, no. 3–4, pp. 499–534. DOI: 10.1016/j.aos.2008.03.002
[72] Luo, J., M. Huang, and Y. Bai 2022. Visual analysis of low-carbon supply chain: Development, hot-spots, and trend directions. Front. Environ. Sci., vol. 10, no. September: 1–21. DOI: 10.3389/fenvs.2022.995018
[73] Manewa, A., M. Siriwardena, and C. Wijekoon 2021. Life cycle costing in construction: Current trends and emerging directions,” World Constr. Symp., no. July: 403–412. DOI: 10.31705/WCS.2021.35
[74] Marres, N. 2011. The costs of public involvement: Everyday devices of carbon accounting and the materialization of participation. Econ. Soc., vol. 40, no. 4, pp. 510–533. DOI:10.1080/03085147.2011.602294
[75] Mathews, M. R. 1997. Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate? Accounting, Audit. Account. J. 10(4): 481–531. DOI: 10.1108/EUM0000000004417
[76] Miah, J. H., S. C. L. Koh, and D. Stone 2017. A hybridised framework combining integrated methods for environmental Life Cycle Assessment and Life Cycle Costing. J. Clean. Prod. 168: 846–866. DOI:10.1016/j.jclepro.2017.08.187
[77] Milne M. J. and S. Grubnic 2011. Climate change accounting research: keeping it interesting and different. Accounting, Audit. Account. J., vol. 24, no. 8, pp. 948–977. DOI: 10.1108/09513571111184715
[78] Milne, M. J. 1996. On sustainability; the environment and management accounting. Manag. Account. Res. 7(1): 135–161. DOI: 10.1006/mare.1996.0007
[79] Moneva, J. M., P. Archel, and C. Correa 2006. GRI and the camouflaging of corporate unsustainability. Account. Forum, vol. 30, no. 2, pp. 121–137. DOI: 10.1016/j.accfor.2006.02.001
[80] Monteiro, S. M. S. and B., Aibar-Guzmán 2010. Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corp. Soc. Responsib. Environ. Manag. 17(4): 185–204. DOI: 10.1002/csr.197
[81] Muller, N. Z. and R., Mendelsohn 2007. Measuring the damages of air pollution in the United States. J. Environ. Econ. Manage., 54(1): 1–14. DOI: 10.1016/j.jeem.2006.12.002
[82] Muller, N. Z., R. Mendelsohn, and W. Nordhaus 2011. Environmental accounting for pollution in the United States economy. Am. Econ. Rev. 101 (5): 1649–1675. DOI: 10.1257/aer.101.5.1649
[83] Nguyen, T. H. 2022. Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam. Cogent Bus. Manag. 9(1). DOI:10.1080/23311975.2022.2141089
[84] Nyakuwanika, M., H. M. van der Poll, and J. A. van der Poll. 2021. A conceptual framework for greener goldmining through environmental management accounting practices (Emaps): The case of zimbabwe. Sustain., 13(18). DOI: 10.3390/su131810466
[85] Owen, D. 2008. Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Audit. Account. J., vol. 21, no. 2, pp. 240–267. DOI: 10.1108/09513570810854428
[86] Parker, L. D. 2005. Social and environmental accountability research: A view from the commentary box. Accounting, Audit. Account. J. 18(6): 842–860. DOI: 10.1108/09513570510627739.
[87] Paul, J., W. M. Lim, A. O’Cass, A. W. Hao, and S. Bresciani 2021. Scientific procedures and rationales for systematic literature reviews. Int. J. Consum. Stud., no. April, pp. 1–16. DOI: 10.1111/ijcs.12695
[88] Pauliuk, S. 2018. Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organizations. Resour. Conserv. Recycl., vol. 129, no. September 2017, pp. 81–92. DOI: 10.1016/j.resconrec.2017.10.019
[89] Pérez, E. A., C. C. Ruiz, and F. C. Fenech 2007. Environmental management systems as an embedding mechanism: A research note. Accounting, Audit. Account. J., vol. 20, no. 3, pp. 403–422. DOI:10.1108/09513570710748562
[90] Qian, W., R. L., Burritt, and G. S. Monroe 2018. Environmental management accounting in local government: Functional and institutional imperatives. Financ. Account. Manag., vol. 34, no. 2, pp. 148–165. DOI:10.1111/faam.12151
[91] Sahu, A. K., R. K. Padhy, D. Das, and A. Gautam 2021. Improving financial and environmental performance through MFCA: A SME case study. J. Clean. Prod. 279, p. 123751. DOI: 10.1016/j.jclepro.2020.123751
[92] Scapens, R. W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Manag. Account. Res., 5(3): 301–321. DOI: https://doi.org/10.1006/mare.1994.1019
[93] Schaltegger, S. and D. Zvezdov 2015. Expanding material flow cost accounting. Framework, review and potentials. J. Clean. Prod. 108: 1333–1341. DOI: 10.1016/j.jclepro.2014.08.040
[94] Schaltegger, S. and M. Csutora 2012. Carbon accounting for sustainability and management. Status quo and challenges. J. Clean. Prod., vol. 36, pp. 1–16. DOI: 10.1016/j.jclepro.2012.06.024
[95] Schaltegger, S. and R. L. Burritt 2010. Sustainability accounting for companies: Catchphrase or decision support for business leaders? J. World Bus., vol. 45, no. 4, pp. 375–384. DOI: 10.1016/j.jwb.2009.08.002
[96] Schaltegger, S., D. Gibassier, and D. Zvezdov. 2013. Is environmental management accounting a discipline? A bibliometric literature review. Meditari Account. Res., 21(1): 4–31. DOI: 10.1108/MEDAR-12-2012-0039
[97] Soderstrom, K. M., N. S. Soderstrom, and C. R. Stewart 2017. Sustainability/csr research in management accounting: A review of the literature. Adv. Manag. Account. 28: 59–85. DOI:10.1108/S1474-787120170000028003
[98] Stasiškienė, Ž. and J., Šliogerienė 2009. Sustainability assessment for corporate management of energy production and supply companies for lithuania. Int. J. Strateg. Prop. Manag. 13(1): 71–81. DOI:10.3846/1648-715X.2009.13.71-81
[99] Stechemesser K. and E. Guenther 2012. Carbon accounting: A systematic literature review. J. Clean. Prod., vol. 36, pp. 17–38. DOI: 10.1016/j.jclepro.2012.02.021
[100] Stechemesser, K. and E. Guenther. 2012. Carbon accounting: A systematic literature review. J. Clean. Prod. 36: 17–38. DOI: 10.1016/j.jclepro.2012.02.021
[101] Steer, A. and E., Lutz 1993 Measuring environmentally sustainable development. Finance Dev. 30(4): 20–23. Available at: https://www.scopus.com/inward/record.uri?eid=2-s2.0-0027758266andpartnerID=40andmd5=fa60636b40386629b3d3624aa5997251
[102] Thompson P. and C. J. Cowton 2004. Bringing the environment into bank lending: Implication for environmental reporting. Br. Account. Rev., vol. 36, no. 2, pp. 197–218. DOI: 10.1016/j.bar.2003.11.005
[103] Tukker A. et al. 2013. EXIOPOL - Development And Illustrative Analyses of a Detailed Global Mr Ee Sut/Iot. Econ. Syst. Res., vol. 25, no. 1, pp. 50–70. DOI: 10.1080/09535314.2012.761952
[104] Tukker, A. et al. 2009. Towards a global multi-regional environmentally extended input-output database. Ecol. Econ., vol. 68, no. 7, pp. 1928–1937. DOI: 10.1016/j.ecolecon.2008.11.010
[105] UNDSD, “Environmental Management Accounting Procedures and Principles,” Outlook, vol. 145, no. 12, p. 153, 2001, [Online]. Available: www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf
[106] Unerman J. and B. O’Dwyer 2007. The business case for regulation of corporate social responsibility and accountability. Account. Forum, vol. 31, no. 4, pp. 332–353. DOI: 10.1016/j.accfor.2007.08.002
[107] Vanoli, A. 1995 Reflections on Environmental Accounting Issues. Rev. Income Wealth 41(2): 113–137. DOI: 10.1111/j.1475-4991.1995.tb00104.x
[108] Verma, S. and N., Yadav 2021. Past, Present, and Future of Electronic Word of Mouth (EWOM). J. Interact. Mark. 53: 111–128. DOI: 10.1016/j.intmar.2020.07.001
[109] Wang, T. and K. Ismail, and K. S. Abas Azmi 2022. The Rise of MCS and EMA in the Sustainable Field: A Systematic Literature Analysis. Sustain. 14(24). DOI: 10.3390/su142416532
[110] Wu, S. and H., Han 2020. Sectoral changing patterns of China’s green GDP considering climate change: An investigation based on the economic input-output life cycle assessment model. J. Clean. Prod. 251. 10.1016/j.jclepro.2019.119764
[111] Yin, L., A. Sharifi, H. Liqiao, and C. Jinyu 2022. Urban carbon accounting: An overview. Urban Clim., 44(June): 101195. DOI: 10.1016/j.uclim.2022.101195.
[112] Zheng, Y., H. Yu, and Y. Zhang. 2022. A bibliometric review on carbon accounting in social science during 1997–2020. Environ. Sci. Pollut. Res. 29(7): 9393–9407. DOI: 10.1007/s11356-021-17600-5
[2] Appiah, B. K., Z., Donghui, S. C., Majumder, and M. P., Monaheng 2020. Effects of environmental strategy, uncertainty and top management commitment on the environmental performance: Role of environmental management accounting and environmental management control system. Int. J. Energy Econ. Policy 10(1): 360–370. DOI: 10.32479/ijeep.8697
[3] Ascui, F. 2014. A review of carbon accounting in the social and environmental accounting literature: What can it contribute to the debate? Soc. Environ. Account. J. 34(1): 6–28. DOI: 10.1080/0969160X.2013.870487
[4] Ascui, F. and H. Lovell 2011. As frames collide: Making sense of carbon accounting. Accounting, Audit. Account. J., vol. 24, no. 8, pp. 978–999. DOI: 10.1108/09513571111184724
[5] Baker, H. K., S. Kumar, and D. Pattnaik 2021. Twenty-five years of the Journal of Corporate Finance: A scientometric analysis. J. Corp. Financ., vol. 66. DOI: 10.1016/j.jcorpfin.2020.101572
[6] Bartolomeo, M., M. Bennett, J. J. Bouma, P. Heydkamp, P. James, and T. Wolters 2000. Environmental management accounting in Europe: current practice and future potential. Eur. Account. Rev., vol. 9, no. 1, pp. 31–52. DOI: 10.1080/096381800407932
[7] Bebbington J. and C. Larrinaga 2014. Accounting and sustainable development: An exploration. Accounting, Organ. Soc., vol. 39, no. 6, pp. 395–413. DOI: 10.1016/j.aos.2014.01.003
[8] Bebbington, J. and J., Unerman 2018. Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Audit. Account. J., vol. 31, no. 1, pp. 2–24. DOI:10.1108/AAAJ-05-2017-2929
[9] Bebbington, J., J. Brown, B. Frame, and I. Thomson 2007. Theorizing engagement: The potential of a critical dialogic approach,” Accounting, Audit. Account. J., vol. 20, no. 3, pp. 356–381. DOI:10.1108/09513570710748544
[10] Becken, S. and M. Patterson 2006. Measuring national carbon dioxide emissions from tourism as a key step towards achieving sustainable tourism. J. Sustain. Tour., vol. 14, no. 4, pp. 323–338. DOI: 10.2167/jost547.0
[11] Bowen, F. and B. Wittneben 2011. Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields. Accounting, Audit. Account. J., vol. 24, no. 8, pp. 1022–1036. DOI:10.1108/09513571111184742
[12] Boyd J. and S. Banzhaf 2007. What are ecosystem services? The need for standardized environmental accounting units,” Ecol. Econ. 63 (2–3): 616–626. DOI: 10.1016/j.ecolecon.2007.01.002
[13] Brown J. and J. Dillard 2014. Integrated reporting: On the need for broadening out and opening up. Accounting, Audit. Account. J., vol. 27, no. 7, pp. 1120–1156. DOI: 10.1108/AAAJ-04-2013-1313
[14] Brown, J. 2009. Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Crit. Perspect. Account., vol. 20, no. 3, pp. 313–342. DOI: 10.1016/j.cpa.2008.08.002
[15] Brown, J. and M., Fraser 2006. Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape. Bus. Strateg. Environ., vol. 15, no. 2, pp. 103–117. 10.1002/bse.452
[16] Brown, M. T. and S., Ulgiati 2002. Emergy evaluations and environmental loading of electricity production systems. J. Clean. Prod. 10(4): 321–334. DOI: 10.1016/S0959-6526(01)00043-9
[17] Buckley, R. 2012. Sustainable tourism: Research and reality. Ann. Tour. Res. 39(2): 528–546. DOI:10.1016/j.annals.2012.02.003.
[18] Burritt R. L. 2004. Environmental management accounting: Roadblocks on the way to the green and pleasant land. Bus. Strateg. Environ., vol. 13, no. 1, pp. 13–32. DOI: 10.1002/bse.379
[19] Burritt, R. L. and C. Saka 2006. Environmental management accounting applications and eco-efficiency: case studies from Japan. J. Clean. Prod., vol. 14, no. 14, pp. 1262–1275. DOI: 10.1016/j.jclepro.2005.08.012
[20] Burritt, R. L., T. Hahn, and S. T. Schaltegger 2002. Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tools. Aust. Account. Rev., vol. 12, no. 27, pp. 39–50. DOI: 10.1111/j.1835-2561.2002.tb00202.x
[21] Cacho, O. J., R. L. Hean, and R. M. Wise 2003. Carbon-accounting methods and reforestation incentives. Aust. J. Agric. Resour. Econ., vol. 47, no. 2, pp. 153–179. DOI: 10.1111/1467-8489.00208
[22] Chandra, S., S. Verma, W. M. Lim, S. Kumar, and N. Donthu 2022. Personalization in personalized marketing: Trends and ways forward. Psychol. Mark., 39(8): 1529–1562. DOI: 10.1002/mar.21670
[23] Chen, J. C. and R. W. Roberts 2010. Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. J. Bus. Ethics 97(4): 651–665. DOI: 10.1007/s10551-010-0531-0
[24] Chisholm, R. A. 2010. Trade-offs between ecosystem services: Water and carbon in a biodiversity hotspot. Ecol. Econ., vol. 69, no. 10, pp. 1973–1987. DOI: 10.1016/j.ecolecon.2010.05.013
[25] Cho C. H. and D. M. Patten 2007. The role of environmental disclosures as tools of legitimacy: A research note,” Accounting, Organ. Soc. 32(7–8():639–647. DOI: 10.1016/j.aos.2006.09.009
[26] Christ, K. L. and R. L., Burritt 2013. Environmental management accounting: The significance of contingent variables for adoption. J. Clean. Prod., vol. 41, pp. 163–173. DOI: 10.1016/j.jclepro.2012.10.007
[27] Clarkson, P. M., Y. Li, and G. D. Richardson 2004. The market valuation of environmental capital expenditures by pulp and paper companies. Account. Rev., vol. 79, no. 2, pp. 329–353. DOI:10.2308/accr.2004.79.2.329
[28] Collins, A., C. Jones, and M. Munday 2009. Assessing the environmental impacts of mega sporting events: Two options? Tour. Manag. 30(6): 828–837. DOI: 10.1016/j.tourman.2008.12.006
[29] Collins, E., S. Lawrence, J. Roper, and J. Haar 2011. Sustainability and the Role of the Management Accountant. Cima, 7(14): 14. Available at: https://www.cimaglobal.com/Documents/Thought_leadership_docs/SustainabilityandClimateChange/Management-control_NZICA.pdf
[30] Cooper, C., P. Taylor, N. Smith, and L. Catchpowle 2005. A discussion of the political potential of Social Accounting. Crit. Perspect. Account. 16(7): 951–974. DOI: 10.1016/j.cpa.2003.09.003.
[31] Dasanayaka, C. H., D. F. Murphy, P. Nagirikandalage, and C. Abeykoon 2021.The application of management accounting practices towards the sustainable development of family businesses: A critical review. Clean. Environ. Syst., 3 no. October, p. 100064. DOI: 10.1016/j.cesys.2021.100064
[32] De Menna, F., J. Davis, K. Östergren, N. Unger, M. Loubiere, and M. Vittuari 2020. A combined framework for the life cycle assessment and costing of food waste prevention and valorization: an application to school canteens. Agric. Food Econ. 8(1). DOI: 10.1186/s40100-019-0148-2
[33] de Villiers, C. and C. J., van Staden 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organ. Soc. 31(8): 763–781. DOI: 10.1016/j.aos.2006.03.001
[34] Debnath, S., S. K. Bose, and R. S. Dhalla, Environmental Management Accounting: An Overview of its Methodological Development. Int. J. Bus. Insights Transform. 5(1): 44–57, 2011. http://search. ebscohost.com/login.aspx?direct=trueanddb=bthandAN=75377471andlang=pt-brandsite=ehost-live
[35] Deegan, C. 2002. Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation,” Accounting, Audit. Account. J. 15(3): 282–311. DOI: 10.1108/09513570210435852
[36] Derchi, G. B., M. Burkert, and D. Oyon, Environmental management accounting systems: A review of the evidence and propositions for future research, vol. 26. Emerald Group Publishing Limited, 2013.
[37] Dietz, S. and E., Neumayer 2007. Weak and strong sustainability in the SEEA: Concepts and measurement. Ecol. Econ., vol. 61, no. 4, pp. 617–626. 10.1016/j.ecolecon.2006.09.007
[38] Donthu, N., S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim 2021. How to conduct a bibliometric analysis: An overview and guidelines. J. Bus. Res., 133, no. April: 285–296. 10.1016/j.jbusres.2021.04.070
[39] Ferreira, A., C. Moulang, and B. Hendro 2010. Environmental management accounting and innovation: An exploratory analysis. Accounting, Audit. Account. J., vol. 23, no. 7, pp. 920–948. DOI:10.1108/09513571011080180.
[40] Fraser, M. 2012. Fleshing out an engagement with a social accounting technology/ Accounting, Audit. Account. J. 25(3): 508–534. DOI: 10.1108/09513571211209626.
[41] Freedman, M. and B., Jaggi 2005. Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. Int. J. Account. 40(3): 215–232. DOI:10.1016/j.intacc.2005.06.004
[42] Geng, S., Y. Wang, J. Zuo, Z. Zhou, H. Du, and G. Mao. 2017. Building life cycle assessment research: A review by bibliometric analysis. Renew. Sustain. Energy Rev. 76, no. March: 176–184.10.1016/j.rser.2017.03.068
[43] Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organ. Soc. 35(1): 47–62. DOI:10.1016/j.aos.2009.04.006
[44] Gray, R. and R., Laughlin 2012. It was 20 years ago today: Sgt Pepper, Accounting, Auditing andAccountability Journal, green accounting and the Blue Meanies. Accounting, Audit. Account. J. 25(2): 228–255. DOI: 10.1108/09513571211198755
[45] Gray, R., D. Walters, J. Bebbington, and I. Thompson 1995. The greening of enterprise: An exploration of the (NON) role of environmental accounting and environmental accountants in organizational change. Crit. Perspect. Account., vol. 6, no. 3, pp. 211–239. DOI: 10.1006/cpac.1995.1021
[46] Guenther, E., J. Endrikat, and T. W. Guenther 2016. Environmental management control systems: a conceptualization and a review of the empirical evidence. J. Clean. Prod. 136: 147–171. DOI:10.1016/j.jclepro.2016.02.043
[47] Gulotta, T. M., R. Salomone, F. Lanuzza, G. Saija, G. Mondello, and G. Ioppolo 2022. Life Cycle Assessment and Life Cycle Costing of unitized regenerative fuel cell: A systematic review. Environ. Impact Assess. Rev., 92, no. August 2021: 106698. DOI: 10.1016/j.eiar.2021.106698
[48] Gurarda, S. 2014. Environmental management accounting, no. August.
[49] Guthrie, J., R. Petty, K. Yongvanich, and F. Ricceri 2004. Using content analysis as a research method to inquire into intellectual capital reporting. J. Intellect. Cap. 5(2): 282–293. DOI: 10.1108/14691930410533704
[50] Hasan, M. M., M. Nekmahmud, L. Yajuan, and M. A. Patwary 2019. Green business value chain: a systematic review. Sustain. Prod. Consum. 20: 326–339. DOI: 10.1016/j.spc.2019.08.003
[51] Hjørland, B. 2013. Citation analysis: A social and dynamic approach to knowledge organization. Inf. Process. Manag. 49(6): 1313–1325. DOI: 10.1016/j.ipm.2013.07.001
[52] Howarth, R. B. and S., Farber 2002. Accounting for the value of ecosystem services. Ecol. Econ. 41(3). DOI:10.1016/S0921-8009(02)00091-5
[53] Huang, C.-L. and F.-H. Kung 2010. Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. J. Bus. Ethics. 96(3). DOI: 10.1007/s10551-010-0476-3
[54] Jahamani, Y. F. 2003. Green accounting in developing countries: The case of U.A.E. and Jordan. Manag. Financ. 29(8): 37–45. DOI: 10.1108/03074350310768418
[55] Javed, F., K. Yusheng, N. Iqbal, Z. Fareed, and F. Shahzad 2022. A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance. Front. Public Heal., 10, no. May: 1–15. DOI: 10.3389/fpubh.2022.832711
[56] Johnstone, L. 2018. Theorising and Modelling Social Control in Environmental Management Accounting Research. Soc. Environ. Account. J. 38(1): 30–48. DOI: 10.1080/0969160X.2017.1422778
[57] Johnstone, L. 2020. A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance. J. Clean. Prod. 244. DOI:10.1016/j.jclepro.2019.118802
[58] Khanra, S., A. Dhir, P. Kaur, and M. Mäntymäki 2021. Bibliometric analysis and literature review of ecotourism: Toward sustainable development. Tour. Manag. Perspect., vol. 37, no. October 2020. DOI:10.1016/j.tmp.2020.100777
[59] Kokubu, K., H. Kitada, K. Nishitani, and A. Shinohara 2023. How material flow cost accounting contributes to the SDGs through improving management decision-making. J. Mater. Cycles Waste Manag. DOI:10.1007/s10163-023-01696-7
[60] Kolk, A. and P. Perego 2010. Determinants of the adoption of sustainability assurance statements: An international investigation. Bus. Strateg. Environ., vol. 19, no. 3, pp. 182–198. DOI: 10.1002/bse.643
[61] Kolk, A., D. Levy, and J. Pinkse 2008. Corporate responses in an emerging climate regime: The institutionalization and commensuration of carbon disclosure. Eur. Account. Rev. 17(4): 719–745. DOI:10.1080/09638180802489121
[62] Kumar, S., D. Sharma, S. Rao, W. M. Lim, and S. K. Mangla. 2022. Past, present, and future of sustainable finance: insights from big data analytics through machine learning of scholarly research. Ann. Oper. Res. DOI:10.1007/s10479-021-04410-8
[63] Kurniawan, H. Subowo, and I. Firmansyah, 2022. Bibliometric Analysis of Carbon Accounting Research. Int. J. Energy Econ. Policy, 12(3): 482–489. DOI: 10.32479/ijeep.12992
[64] Larrinaga-Gonzalez, C. and J. Bebbington 2001. Accounting change or institutional appropriation? - A case study of the implementation of environmental accounting. Crit. Perspect. Account., vol. 12, no. 3. DOI:10.1006/cpac.2000.0433
[65] Latan, H., C. J. Chiappetta Jabbour, A. B. Lopes de Sousa Jabbour, S. F. Wamba, and M. Shahbaz 2018. Effects of environmental strategy, environmental uncertainty and top management’s commitment on corporate environmental performance: The role of environmental management accounting. J. Clean. Prod., vol. 180. DOI: 10.1016/j.jclepro.2018.01.106
[66] Laufer, W. S. 2033. Social Accountability and Corporate Greenwashing. J. Bus. Ethics 43(3): 253–261. DOI:10.1023/A:1022962719299
[67] Lavia López O. and M. R. W. Hiebl 2015. Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research. J. Manag. Account. Res. 27(1): 81–119. DOI:10.2308/jmar-50915
[68] Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organ. Soc., vol. 24, no. 3. DOI: 10.1016/S0361-3682(98)00044-0
[69] Lisi, I. E. 2015. Translating environmental motivations into performance: The role of environmental performance measurement systems. Manag. Account. Res., vol. 29. DOI: 10.1016/j.mar.2015.06.001
[70] Liu, X. M. J. Cobo, E.Herrera-Viedma, and F.Herrera 2013. Science Mapping Software Tools: Review, Analysis, and Cooperative Study AmongTools,” J. Am. Soc. Inf. Sci. Technol., vol. 64, no. July.
[71] Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organ. Soc., vol. 34, no. 3–4, pp. 499–534. DOI: 10.1016/j.aos.2008.03.002
[72] Luo, J., M. Huang, and Y. Bai 2022. Visual analysis of low-carbon supply chain: Development, hot-spots, and trend directions. Front. Environ. Sci., vol. 10, no. September: 1–21. DOI: 10.3389/fenvs.2022.995018
[73] Manewa, A., M. Siriwardena, and C. Wijekoon 2021. Life cycle costing in construction: Current trends and emerging directions,” World Constr. Symp., no. July: 403–412. DOI: 10.31705/WCS.2021.35
[74] Marres, N. 2011. The costs of public involvement: Everyday devices of carbon accounting and the materialization of participation. Econ. Soc., vol. 40, no. 4, pp. 510–533. DOI:10.1080/03085147.2011.602294
[75] Mathews, M. R. 1997. Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate? Accounting, Audit. Account. J. 10(4): 481–531. DOI: 10.1108/EUM0000000004417
[76] Miah, J. H., S. C. L. Koh, and D. Stone 2017. A hybridised framework combining integrated methods for environmental Life Cycle Assessment and Life Cycle Costing. J. Clean. Prod. 168: 846–866. DOI:10.1016/j.jclepro.2017.08.187
[77] Milne M. J. and S. Grubnic 2011. Climate change accounting research: keeping it interesting and different. Accounting, Audit. Account. J., vol. 24, no. 8, pp. 948–977. DOI: 10.1108/09513571111184715
[78] Milne, M. J. 1996. On sustainability; the environment and management accounting. Manag. Account. Res. 7(1): 135–161. DOI: 10.1006/mare.1996.0007
[79] Moneva, J. M., P. Archel, and C. Correa 2006. GRI and the camouflaging of corporate unsustainability. Account. Forum, vol. 30, no. 2, pp. 121–137. DOI: 10.1016/j.accfor.2006.02.001
[80] Monteiro, S. M. S. and B., Aibar-Guzmán 2010. Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corp. Soc. Responsib. Environ. Manag. 17(4): 185–204. DOI: 10.1002/csr.197
[81] Muller, N. Z. and R., Mendelsohn 2007. Measuring the damages of air pollution in the United States. J. Environ. Econ. Manage., 54(1): 1–14. DOI: 10.1016/j.jeem.2006.12.002
[82] Muller, N. Z., R. Mendelsohn, and W. Nordhaus 2011. Environmental accounting for pollution in the United States economy. Am. Econ. Rev. 101 (5): 1649–1675. DOI: 10.1257/aer.101.5.1649
[83] Nguyen, T. H. 2022. Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam. Cogent Bus. Manag. 9(1). DOI:10.1080/23311975.2022.2141089
[84] Nyakuwanika, M., H. M. van der Poll, and J. A. van der Poll. 2021. A conceptual framework for greener goldmining through environmental management accounting practices (Emaps): The case of zimbabwe. Sustain., 13(18). DOI: 10.3390/su131810466
[85] Owen, D. 2008. Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Audit. Account. J., vol. 21, no. 2, pp. 240–267. DOI: 10.1108/09513570810854428
[86] Parker, L. D. 2005. Social and environmental accountability research: A view from the commentary box. Accounting, Audit. Account. J. 18(6): 842–860. DOI: 10.1108/09513570510627739.
[87] Paul, J., W. M. Lim, A. O’Cass, A. W. Hao, and S. Bresciani 2021. Scientific procedures and rationales for systematic literature reviews. Int. J. Consum. Stud., no. April, pp. 1–16. DOI: 10.1111/ijcs.12695
[88] Pauliuk, S. 2018. Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organizations. Resour. Conserv. Recycl., vol. 129, no. September 2017, pp. 81–92. DOI: 10.1016/j.resconrec.2017.10.019
[89] Pérez, E. A., C. C. Ruiz, and F. C. Fenech 2007. Environmental management systems as an embedding mechanism: A research note. Accounting, Audit. Account. J., vol. 20, no. 3, pp. 403–422. DOI:10.1108/09513570710748562
[90] Qian, W., R. L., Burritt, and G. S. Monroe 2018. Environmental management accounting in local government: Functional and institutional imperatives. Financ. Account. Manag., vol. 34, no. 2, pp. 148–165. DOI:10.1111/faam.12151
[91] Sahu, A. K., R. K. Padhy, D. Das, and A. Gautam 2021. Improving financial and environmental performance through MFCA: A SME case study. J. Clean. Prod. 279, p. 123751. DOI: 10.1016/j.jclepro.2020.123751
[92] Scapens, R. W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Manag. Account. Res., 5(3): 301–321. DOI: https://doi.org/10.1006/mare.1994.1019
[93] Schaltegger, S. and D. Zvezdov 2015. Expanding material flow cost accounting. Framework, review and potentials. J. Clean. Prod. 108: 1333–1341. DOI: 10.1016/j.jclepro.2014.08.040
[94] Schaltegger, S. and M. Csutora 2012. Carbon accounting for sustainability and management. Status quo and challenges. J. Clean. Prod., vol. 36, pp. 1–16. DOI: 10.1016/j.jclepro.2012.06.024
[95] Schaltegger, S. and R. L. Burritt 2010. Sustainability accounting for companies: Catchphrase or decision support for business leaders? J. World Bus., vol. 45, no. 4, pp. 375–384. DOI: 10.1016/j.jwb.2009.08.002
[96] Schaltegger, S., D. Gibassier, and D. Zvezdov. 2013. Is environmental management accounting a discipline? A bibliometric literature review. Meditari Account. Res., 21(1): 4–31. DOI: 10.1108/MEDAR-12-2012-0039
[97] Soderstrom, K. M., N. S. Soderstrom, and C. R. Stewart 2017. Sustainability/csr research in management accounting: A review of the literature. Adv. Manag. Account. 28: 59–85. DOI:10.1108/S1474-787120170000028003
[98] Stasiškienė, Ž. and J., Šliogerienė 2009. Sustainability assessment for corporate management of energy production and supply companies for lithuania. Int. J. Strateg. Prop. Manag. 13(1): 71–81. DOI:10.3846/1648-715X.2009.13.71-81
[99] Stechemesser K. and E. Guenther 2012. Carbon accounting: A systematic literature review. J. Clean. Prod., vol. 36, pp. 17–38. DOI: 10.1016/j.jclepro.2012.02.021
[100] Stechemesser, K. and E. Guenther. 2012. Carbon accounting: A systematic literature review. J. Clean. Prod. 36: 17–38. DOI: 10.1016/j.jclepro.2012.02.021
[101] Steer, A. and E., Lutz 1993 Measuring environmentally sustainable development. Finance Dev. 30(4): 20–23. Available at: https://www.scopus.com/inward/record.uri?eid=2-s2.0-0027758266andpartnerID=40andmd5=fa60636b40386629b3d3624aa5997251
[102] Thompson P. and C. J. Cowton 2004. Bringing the environment into bank lending: Implication for environmental reporting. Br. Account. Rev., vol. 36, no. 2, pp. 197–218. DOI: 10.1016/j.bar.2003.11.005
[103] Tukker A. et al. 2013. EXIOPOL - Development And Illustrative Analyses of a Detailed Global Mr Ee Sut/Iot. Econ. Syst. Res., vol. 25, no. 1, pp. 50–70. DOI: 10.1080/09535314.2012.761952
[104] Tukker, A. et al. 2009. Towards a global multi-regional environmentally extended input-output database. Ecol. Econ., vol. 68, no. 7, pp. 1928–1937. DOI: 10.1016/j.ecolecon.2008.11.010
[105] UNDSD, “Environmental Management Accounting Procedures and Principles,” Outlook, vol. 145, no. 12, p. 153, 2001, [Online]. Available: www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf
[106] Unerman J. and B. O’Dwyer 2007. The business case for regulation of corporate social responsibility and accountability. Account. Forum, vol. 31, no. 4, pp. 332–353. DOI: 10.1016/j.accfor.2007.08.002
[107] Vanoli, A. 1995 Reflections on Environmental Accounting Issues. Rev. Income Wealth 41(2): 113–137. DOI: 10.1111/j.1475-4991.1995.tb00104.x
[108] Verma, S. and N., Yadav 2021. Past, Present, and Future of Electronic Word of Mouth (EWOM). J. Interact. Mark. 53: 111–128. DOI: 10.1016/j.intmar.2020.07.001
[109] Wang, T. and K. Ismail, and K. S. Abas Azmi 2022. The Rise of MCS and EMA in the Sustainable Field: A Systematic Literature Analysis. Sustain. 14(24). DOI: 10.3390/su142416532
[110] Wu, S. and H., Han 2020. Sectoral changing patterns of China’s green GDP considering climate change: An investigation based on the economic input-output life cycle assessment model. J. Clean. Prod. 251. 10.1016/j.jclepro.2019.119764
[111] Yin, L., A. Sharifi, H. Liqiao, and C. Jinyu 2022. Urban carbon accounting: An overview. Urban Clim., 44(June): 101195. DOI: 10.1016/j.uclim.2022.101195.
[112] Zheng, Y., H. Yu, and Y. Zhang. 2022. A bibliometric review on carbon accounting in social science during 1997–2020. Environ. Sci. Pollut. Res. 29(7): 9393–9407. DOI: 10.1007/s11356-021-17600-5
Published
2023-09-01
How to Cite
DB, Chetanraj; JP, Senthil Kumar.
Forty-Seven Years of Environmental Management Accounting Research: A Bibliometric Analysis.
Journal of Environmental Management and Tourism, [S.l.], v. 14, n. 5, p. 2207 - 2241, sep. 2023.
ISSN 2068-7729.
Available at: <https://journals.aserspublishing.eu/jemt/article/view/8008>. Date accessed: 30 oct. 2024.
doi: https://doi.org/10.14505/jemt.v14.5(69).05.
Section
Article
Copyright© 2024 The Author(s). Published by ASERS Publishing 2024. This is an open access article distributed under the terms of CC-BY 4.0 license.